https://www.taxtmi.com/caselaws?id=241132 The Tribunal allowed the appeals filed by the appellants, ruling that a subordinate rule like Rule 5(1) could not extend the valuation scope of a service under Section 67 of the Finance Act, 1994. Citing the Delhi High Court judgment, the Tribunal concluded that Service Tax was not required to be paid on reimbursement charges/expenses raised by Customs House Agents prior to the introduction of the Service Tax (Determination of Value) Rules 2006. The Tribunal found that the appellants had fulfilled the conditions specified in Rule 5(2) and provided consequential relief. en-us Tue, 09 Jul 2013 00:00:00 +0530 Sat, 18 Jul 2015 12:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241132 The Tribunal allowed the appeals filed by the appellants, ruling that a subordinate rule like Rule 5(1) could not extend the valuation scope of a service under Section 67 of the Finance Act, 1994. Citing the Delhi High Court judgment, the Tribunal concluded that Service Tax was not required to be paid on reimbursement charges/expenses raised by Customs House Agents prior to the introduction of the Service Tax (Determination of Value) Rules 2006. The Tribunal found that the appellants had fulfilled the conditions specified in Rule 5(2) and provided consequential relief. Case-Laws Service Tax Tue, 09 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241132